- The Polish Ministry of Finance clarified VAT rules for determining a fixed establishment under the mandatory National e-Invoice System (KSeF) effective February 1, 2026.
- KSeF invoicing applies to businesses with a registered seat in Poland and to foreign businesses with a fixed establishment in Poland involved in the specific transaction.
- A fixed establishment requires sufficient permanence and adequate human and technical resources in Poland; simply having a Polish VAT number is not enough.
- Sellers must provide structured invoices in an agreed format (e.g., paper or PDF) if the buyer lacks a registered seat or relevant fixed establishment in Poland.
- The Ministry provided 15 practical examples to help businesses understand and apply these rules.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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